The actual emission data is missing

The CBAM report due in October requires actual emissions data for the first time. emission data is required for the first time. Many companies are therefore currently are currently working hard to obtain this data from their suppliers and manufacturers. But what should be done if no emissions data can be can be obtained or this can no longer be done in time?

The reporting obligation

Ever since the introduction of CBAM, the companies concerned have been companies have been anxiously awaiting the report for the third quarter of 2024. every information event on the topic, the question has been asked, what happens if no emissions data can be obtained or how this should be should be dealt with. At the time, it was only possible to speculate how how to proceed with quarterly reporting.

Various national competent authorities and the European Commission have now provided European Commission have provided clarity. It remains It goes without saying that the other data points required under the CBAM Regulation must be reported as standard. must be reported as standard. However, the completion of the emission values in the portal is handled differently. It should be clearly pointed out once again once again that the reporting of values other than the actual values does not (or no longer) comply with the requirements of the Regulation. The only exception is for data that is collected by other national emission monitoring systems.

Reporting via the CBAM transitional register

National authorities have ordered different procedures for reporting of imports without existing actual emissions should be carried out. should be made.

The German Emissions Trading Authority (DEHSt) announced in its newsletter last week that the default values should then continue to be reported. should continue to be reported. At the same time, however, further comments must be made. The procedure will be known to the companies concerned companies that have so far refrained from indicating the manufacturer of the imported imported goods in the portal. The additional comments should a justification for the lack of data and also a detailed description of the detailed description of the efforts to obtain the same data. contain.

The Austrian colleagues have reported that an emission value of emission value of zero must be entered in the transitional register instead. In both approaches are about making it clear that the actual emission values are not actually actual emission values are not being reported.

The European Commission agrees with this and also requires evidence in the form of documents attached to the CBAM report and a detailed commentary on the EU portal itself.

Threat of sanctions

It should be pointed out once again that the reporting of default values or zero values does not comply with the Regulation and therefore in the case of an incorrect or incomplete CBAM report is created and submitted. and submitted. Penalties of €10 to €50 per incorrectly reported tonne of correctly reported ton of CO2 emissions.

Efforts required

When deciding whether the imposition of sanctions is appropriate in individual cases the European Commission as well as the national authorities attach great authorities attach great importance to companies really doing everything (proportionate) efforts in their power to achieve the emission values. emission values. A simple follow-up will certainly not be not be enough. In the context of proportionality, different standards are different standards as to which efforts are considered sufficient. is considered sufficient. Large companies with large import volumes and large operational capacities are expected to do more than small importers importers with only one or two shipments per year. Should the efforts to obtain the data have been (partially) unsuccessful, it it is crucial to carefully document the efforts made. document the efforts made. This is the only way to provide evidence and convince the authority can be convinced to exceptionally refrain from imposing sanctions. sanctions as an exception.

Support & verification management

We support you and your manufacturers with the request and the collection of the emission values. We also ensure that seamless verification management of the efforts made and the efforts efforts made on your part. So if you still do not have actual emissions data from your manufacturers and producers in third country manufacturers and producers, please contact us directly (helge@kolum.earth).

Best regards

Helge Wieggrefe